L85318 L8 Ruling Active

The tariff classification of a heating unit from China

Issued June 6, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8543.89.9695

Headings: 8543

GRI rules applied: GRI 1

Product description

The item concerned is the Spa-Pro. It is a stainless steel container with an inner layer of fiberglass covering a heating element. The well of the container is made of porcelain-coated steel with a non-stick coated steel water reservoir at its center. The item also has an aluminum lid, rests on an aluminum base and has an adjustable, manual regulator/thermostat. There are four models of the Spa-Pro, each with a 6-quart and 18-quart size; models # 4416-2509-30 9 (120 volt), 4418-2509-30 (120 volt), 54416-2509-30 (230 volt) and 54418-2509-30 (230 volt). The 6-quart units measure approximately 16” in width X 10” in height and weigh 10 lbs. The 18-quart units measure approximately 23” in width X 13” in height and weigh 21 lbs. The purpose of the Spa-Pro is to heat water and maintain its temperature at a desired level; it can also be used to heat wax and oil. You proposed classification of the Spa-Pro in heading 9032 of the Harmonized Tariff Schedule of the United States (HTS) . Classification in the HTS is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings and any relative section or chapter notes ... “. Note 7. (a) of Chapter 90 states, “Heading 9032 applies only to: ... apparatus for automatically controlling ... variables of liquids ... or for automatically controlling temperature ... “. The Explanatory Notes to HTS heading 9032 further specifies this by stating, “This heading excludes: (a) “Thermostatic” or “thermostat” steamers, cabinets, etc., in which the temperature is kept constant by means of a thermostat ... .”.

CBP rationale

The applicable subheading for the Spa-Pro (Models # 4416-2509-30, 4418-2509-30, 54416-2509-30 and 54418-2509-30) will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical .

Full text

NY L85318 June 6, 2005 CLA-2-85:RR:NC:N1:112 L85318 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Kevin J. Webster Sales/Marketing Assoc., The Metal Ware Corporation P.O. Box 237 Two Rivers, WI 54241-0237 RE: The tariff classification of a heating unit from China Dear Mr. Webster: In your letter dated May 20, 2005, you requested a tariff classification ruling. The item concerned is the Spa-Pro. It is a stainless steel container with an inner layer of fiberglass covering a heating element. The well of the container is made of porcelain-coated steel with a non-stick coated steel water reservoir at its center. The item also has an aluminum lid, rests on an aluminum base and has an adjustable, manual regulator/thermostat. There are four models of the Spa-Pro, each with a 6-quart and 18-quart size; models # 4416-2509-30 9 (120 volt), 4418-2509-30 (120 volt), 54416-2509-30 (230 volt) and 54418-2509-30 (230 volt). The 6-quart units measure approximately 16” in width X 10” in height and weigh 10 lbs. The 18-quart units measure approximately 23” in width X 13” in height and weigh 21 lbs. The purpose of the Spa-Pro is to heat water and maintain its temperature at a desired level; it can also be used to heat wax and oil. You proposed classification of the Spa-Pro in heading 9032 of the Harmonized Tariff Schedule of the United States (HTS) . Classification in the HTS is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings and any relative section or chapter notes ... “. Note 7. (a) of Chapter 90 states, “Heading 9032 applies only to: ... apparatus for automatically controlling ... variables of liquids ... or for automatically controlling temperature ... “. The Explanatory Notes to HTS heading 9032 further specifies this by stating, “This heading excludes: (a) “Thermostatic” or “thermostat” steamers, cabinets, etc., in which the temperature is kept constant by means of a thermostat ... .”. The applicable subheading for the Spa-Pro (Models # 4416-2509-30, 4418-2509-30, 54416-2509-30 and 54418-2509-30) will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical ... apparatus, having individual functions, not specified or included elsewhere ... : Other ... apparatus: Other: Other: Other: Other: Other. The rate of duty will be 2.6%. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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